The Study On The Impact Of VAT On The Cost Of Tax Burden On Natural Gas Pipeline Transportation Enterprises

VAT is a kind of turnover tax based on the increment amount of goods or services in the process of circulation.It can effectively prevent the double taxation in circulation and achieve the goal of collecting tax without adding burden to customers.Besides,VAT owns a series advantages,such as,tax deduction system,tax rate,price tax and so on.It is spread around the world when appeared.VAT,implied from 1979 to now,has implemented a perfect running system for 30 years.However,in order to adapt to the developing economy in different ages and industrial structure adjustment,as well as enhance enterprise market competitiveness by reducing corporate taxes and fees,the VAT is in a continuous reformation.In addition,in the Gas pipeline transportation industry,the tax changed its type from business to VAT since 2013,may.But due to its particular operating mode and its own character,which lead to the tax increasing,the difficulties have added to the enterprise.Therefore,the passage is written to explore the best approaches to lower the tax after reforming by analyzing the present phenomenon.The passage takes advantage of qualitative and quantification to analyse business tax's influence in natural gas pipeline transportation,especially how the tax reformation effect the natural gas pipeline transportation and the principle of enterprise tax burden change.Also,the specific data is given to analyse this influence,and some suggestion is presented according to the problems.There are five aspects in this passage.Part one is an introduction,mainly introduce the research significance and background,which focuses on the VAT basic situation home and abroad,together with the VAT reformation.Part two put forward the related theory of enterprise tax burden.Part three discuss our nation's present situation after the reformation in natural gas pipeline transportation.Part four set LZ company as an example to vividly analyse the influence after reformation.Part five conclude the former analysis and put forward some suggestions.